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Stamp Duty Relief Intra Group Relief Subject to the conditions set out in section 45 of the Stamp Duty Ordinance (“the Ordinance”), stamp duty relief is available for the transfer of immovable property or shares from one associated body corporate to another.
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Stamp Duty Ordinance (Cap. 117) Contents Section Page Part I Preliminary 1. Short title 1-2 2. Interpretation 1-2 2A. Instruments affected by Land Titles Ordinance 1-16 3. Collector of Stamp Revenue and assistant collectors 1-16 Part II Charging and Stamping of
An instrument specifically provided for under the following sections of the Stamp Duty Ordinance (Cap. 117) is however exempted from the payment of adjudication fee: Section 24(2) [conveyance or contract notes in consideration of debt] Section 27(3) or 29F(2
Under s. 27(5) of the Stamp Duty Ordinance, no ad valorem stamp duty is chargeable on any transfer of Hong Kong stock made for nominal consideration under
Documents subject to Stamp Duty The Stamp Duty Ordinance (Cap. 117) imposes duty on certain types of documents, which are mainly as follows: Conveyance on sale (ie Assignment) Agreement for sale of immovable property Lease of immovable property (ie
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《2017 年印花稅( 修訂) 條例草案》 Stamp Duty (Amendment) Bill 2017 C40 C41 條例》的過渡條文 “72.Transitional provisions for Stamp Duty (Amendment) Ordinance 2017 (1) In this section— additional stamp duty (附加印花稅)— (a)指在緊接 in relation to an
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Section Page STAMP DUTY (AMENDMENT) ORDINANCE A821Ord. No. 21 of 2003 An Ordinance to amend the Stamp Duty Ordinance to introduce an alternative way of stamping certain instruments chargeable with stamp duty by issuing a stamp certificate []
第1條 《2015年印花稅(修訂)條例》 2015年第4號條例 A532 Section 1 Stamp Duty (Amendment) Ordinance 2015 Ord. No. 4 of 2015 A533 An Ordinance to amend the Stamp Duty Ordinance to give effect to the proposal in the Budget introduced by the Government for
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STAMP OFFICE INTERPRETATION AND PRACTICE NOTES NO. 5 (REVISED) SPECIAL STAMP DUTY These notes are issued for the information of duty payers and their tax representatives. They contain the Department’s interpretation and practices in relation
第1條 《2015年印花稅(修訂)條例》 2015年第4號條例 A532 Section 1 Stamp Duty (Amendment) Ordinance 2015 Ord. No. 4 of 2015 A533 An Ordinance to amend the Stamp Duty Ordinance to give effect to the proposal in the Budget introduced by the Government for
Section 2 – Interpretation: This section introduce the terms always appear in this ordinance. The examples are Hong Kong bearer instrument, Hong Kong stock, conveyance, contract note. Section 4 – Charging of, liability for, and recovery of stamp duty Section 8 – Duplicates and counterparts
From 27 October 2012 onward, any residential property acquired by any person (including a company incorporated) except a Hong Kong Permanent Resident will be subject to the Buyer Stamp Duty at 15%, on top of the existing stamp duty and the special
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Cap 117 – STAMP DUTY ORDINANCE 1 Chapter: 117 STAMP DUTY ORDINANCE Gazette Number Version Date Long title 30/06/1997 To consolidate and amend the law relating to stamp duty. [1 July 1981] L.N. 173 of 1981 (Originally 31 of 1981) Section
The Historical Laws of Hong Kong Online is a full-text image database providing access to past revised editions of Hong Kong Laws. The database comprises a total of seven consolidations of the laws of Hong Kong: 1890, 1901, 1912, 1923, 1937, 1950, and 1964
In other words, same as other buyers who are not HKPRs, overseas companies are required to pay BSD at 15 per cent on top of the existing ad valorem stamp duty if they acquire local residential properties on or after October 27, 2012. The adjusted SSD rates
STAMP DUTY ORDINANCE STAMP DUTY ORDINANCE (CHAPTER 117) CONTENTS Section PART I PRELIMINARY 1. Short title 2. Interpretation 3. Collector of Stamp Revenue and assistant collectors PART II CHARGING AND STAMPING OF
However, the appellant was later informed by a letter of IRD that both the Deed and the Assent were chargeable with stamp duty as conveyances on sale within the ambit of section 27(1) of the Stamp Duty Ordinance, as they “operate as voluntary disposition(s ”.
28/12/2017 · Stamp duty is payable on the value of the stated consideration. It includes any debts waived or assigned and any further payment of money. If A owes B $5M and “A” owns an immoveable property worth $3M, the stamp duty payable is calculated by: = Debts
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retrospective effect and affects property transactions entered into on or after 27 October 2012. The major changes brought by the Amendment Ordinance include, inter alia, a higher rate of Special Stamp Duty and the introduction of the Buyer’s Stamp Duty. “SSD”)
STAMP DUTY ORDINANCE STAMP DUTY ORDINANCE (CHAPTER 117) CONTENTS Section PART I PRELIMINARY 1. Short title 2. Interpretation 3. Collector of Stamp Revenue and assistant collectors PART II CHARGING AND STAMPING OF
Stamp Duty Ordinance Legislative Council of Hong Kong An Ordinance to consolidate and amend the law relating to stamp duty. Citation Cap. 117 Enacted by Legislative Council of Hong Kong Commenced 29 May 1981 Legislative history Bill published on 27
However, the appellant was later informed by a letter of IRD that both the Deed and the Assent were chargeable with stamp duty as conveyances on sale within the ambit of section 27(1) of the Stamp Duty Ordinance, as they “operate as voluntary disposition(s ”.
28/12/2017 · Stamp duty is payable on the value of the stated consideration. It includes any debts waived or assigned and any further payment of money. If A owes B $5M and “A” owns an immoveable property worth $3M, the stamp duty payable is calculated by: = Debts
The Historical Laws of Hong Kong Online is a full-text image database providing access to past revised editions of Hong Kong Laws. The database comprises a total of seven consolidations of the laws of Hong Kong: 1890, 1901, 1912, 1923, 1937, 1950, and 1964
Historically, the preferred solution for avoiding liability to stamp duty was to apply for relief under section 45 of the Stamp Duty Ordinance, which in summary exempts certain intra-group transfers from stamp duty. Section 45 relief, however, requires that the
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Government leases as provided in section 39(c) of Stamp Duty Ordinance, Chapter 117, are chargeable with stamp duty. “Stamp duty” is not presently defined to include ad valorem stamp duty and special stamp duty. Subject to the passage of the relevant
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Note 2: In accordance with section 13(10) of the Stamp Duty Ordinance, if the further stamp duty is not paid within one month from the date of assessment, the Stamp Office will charge an additional stamp duty on the instrument equal to interest on the further
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STAMPFX The following rates of exchange are determined by the Monetary Authority pursuant to section 18(2) of the Stamp Duty Ordinance. 下列匯率由金融管理專員根據印花稅條例第18(2)條釐定。Date 日期 Name of non-Hong Kong dollar currency 非港元貨幣名稱
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(v) the existing section 27-B (inserted by Sindh Ordinance XV of 2002) shall be renumbered as section 27-C and in the section so renumbered for the word and figure ―Article 48″, the word and figure ―Article 27″, shall be substituted; (vi) in Section 29, in clause (a)
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(v) the existing section 27-B (inserted by Sindh Ordinance XV of 2002) shall be renumbered as section 27-C and in the section so renumbered for the word and figure ―Article 48″, the word and figure ―Article 27″, shall be substituted; (vi) in Section 29, in clause (a)
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2. (b) Section 45 of the Stamp Duty Ordinance exempts from stamp duty certain transactions between associated corporations, provided they do not cease to be associated within a certain period of time (the time condition). REQUIRED: In relation to
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The Stamp Duty Ordinance 16. Section 4(1) of the Stamp Duty Ordinance requires that, subject to the provisions of the Ordinance, every instrument, wherever executed, specified in Schedule 1 shall be chargeable with the stamp duty specified in that schedule.
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STAMPFX The following rates of exchange are determined by the Monetary Authority pursuant to section 18(2) of the Stamp Duty Ordinance. 下列匯率由金融管理專員根據印花稅條例第18(2)條釐定。Date 日期 Name of non-Hong Kong dollar currency 非港元貨幣名稱
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Part 4—Division 1 Section 134 Companies Ordinance A3599 Ord. No. 28 of 2012 Part 4 Share Capital Division 1 Nature of Shares 134. Nature and transferability of shares (1) A share or other interest of a member in a company is personal property. (2) A share or
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section 45(5A) of the Stamp Duty Ordinance (SDO). The HKICPA sought the IRD’s confirmation that the stamp duty exemption previously granted would not be withdrawn even if the shares of the transferee company were cancelled pursuant to a subsequent
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8 Laws of Malaysia A CT 378 Section 72. Section Penalty for hawking stamps 72A. Penalty relating to stamp certificates 73. Postage stamps 74. Fraud in relation to duty
Stamp duty ordinance cap 117 s19 印花稅條例第117章第19 12a c條 Stamp duty ordinance cap 117 , s19 印花稅條例第117章第19 13 c條 Section 29 29g of the stamp duty ordinance series of transactions 印花稅條例第29 29g條一系列交易 Relevant extract of the
Section 27(1) of the Ordinance states that stamp duty is payable on any conveyance of immovable property operating as a voluntary disposition inter vivos. Section 27(4) of the Ordinance defines a voluntary disposition inter vivos as any conveyance or transfer (not being a disposition made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration).
Application for Refund of Buyer’s Stamp Duty / Partial Refund of Ad Valorem Stamp Duty for properties acquired for Redevelopment under section 29DD* / 29DE of the Stamp Duty Ordinance (Cap. 117) (For Applicant which is a Body Corporate) (IRSD 125C(C